PT Bank Central Asia Tbk (lanjutan) PT Bank Central Asia Tbk (continued)

Laporan Keuangan Konsolidasian beserta Laporan Auditor Independen Tahun yang berakhir pada Tanggal-tanggal 31 Desember 2012 dan

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

4. PT Bank Central Asia Tbk (lanjutan) PT Bank Central Asia Tbk (continued)

Perusahaan (lanjutan) The Company (continued)

Selama periode perjanjian kredit, Perusahaan tidak diijinkan melakukan kegiatan-kegiatan berikut tanpa ijin tertulis dari BCA, seperti :

During the period of the loan, the Company is not allowed to carry out the following activities without written approval from BCA, among others :

- Memperoleh tambahan pinjaman dari bank atau lembaga keuangan lainnya;

- Obtain an additional loan from other banks and or other financial institution;

- Meminjamkan uang termasuk tetapi tidak terbatas kepada perusahaan afiliasi kecuali untuk kegiatan operasional sehari-hari;

- Lending money to other companies, including but not limited to afiliated companies except for daily operations;

- Tidak diijinkan melakukan penggabungan, pengambilalihan, maupun pembubaran; dan

- Not allowed to do merger, acquisition, and liquidation; and

- Mengubah status institusi. - Change institutional status.

Berdasarkan Surat No. 3993/ADM.KWIII/2012

tanggal 30 Agustus 2012, BCA telah

memberikan persetujuan atas perubahan status Perusahaan tersebut.

Based on Letter No. 3993/ADM.KWIII/2012 dated August 30, 2012, BCA approved the Company’s change of its institutional status.

Entitas anak (PT Putri Gelora Jaya) Subsidiary (PT Putri Gelora Jaya)

Utang Bank Jangka Pendek Short-term Bank Loan

PT Putri Gelora Jaya memperoleh fasilitas kredit lokal (rekening koran) dari PT Bank Central Asia Tbk berdasarkan Perubahan Perjanjian Kredit Nomor 1181/PPK/7900/2009 tanggal 27 Mei 2009 memberikan fasilitas kredit maksimum sebesar Rp4.400.000.000, dengan tingkat suku bunga 6,75% per tahun. Pada tanggal 31 Desember 2011, saldo utang pinjaman ini sebesar Rp3.643.535.051.

PT Putri Gelora Jaya entered into a Bank Overdraft Facilities from PT Bank Central Asia Tbk based on the latest amendment of Credit Agreement No. 1181/PPK/7900/2009 dated May 27, 2009, with maximum facility limit amounting to Rp4,400,000,000, annual interest rate of 6.75%. As of December 31, 2011, the outstanding loan balance for this facility amounted to Rp3,643,535,051.

Berdasarkan Perjanjian Kredit Pasal 3.4, perjanjian kredit akan diperpanjang secara otomatis untuk satu tahun berikutnya dan demikian seterusnya, apabila salah satu pihak

tidak memberikan informasi mengenai

perpanjangan atas perjanjian kredit tersebut 30 hari sebelum perjanjian kredit berakhir.

Based on Credit Agreement Article 3.4, the agreement will be automatically extended for another 1 year period from the moment that one party has not informed to renew the credit agreement within 30 days before its expiration.

Selama periode perjanjian kredit, PT Putri Gelora Jaya harus segera memberitahukan kepada PT Bank Central Asia Tbk secara

tertulis dengan melampirkan dokumen

pendukung setiap kali terjadi perubahan Anggaran Dasar serta perubahan susunan Direksi, Komisaris dan/atau pemegang saham.

During the period of the loan, PT Putri Gelora Jaya must immediately notify PT Bank Central Asia Tbk in writing by attaching supporting documents whenever there is a change in the Company’s Articles of Association as well as changes in composition of its Directors, Commissioners and/or shareholders.

Jaminan atas fasilitas kredit tersebut berupa deposito berjangka yang dimiliki oleh Indahtati Widjajadi dan Rudyard Hartanto Linaya masing-masing sebesar Rp4.015.448.305 dan

Rp350.000.000 yang masing-masing

merupakan komisaris dan direktur dari PT Putri Gelora Jaya.

The credit facility is secured by time deposits under the name of Indahtati Widjajadi and Rudyard Hartanto Linaya amounting to Rp4,015,448,305 and Rp350,000,000, respectively, who are commisioner and director of PT Putri Gelora Jaya, respectively.

The original consolidated financial statements included herein are in Indonesian language.

PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN

Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011

(Disajikan dalam Rupiah, kecuali Dinyatakan Lain)

PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Years Ended December 31, 2012 and 2011 (Expressed in Rupiah, unless Otherwise Stated)

15. UTANG BANK (lanjutan) 15. BANK LOANS (continued)

4. PT Bank Central Asia Tbk (lanjutan) 4. PT Bank Central Asia Tbk (continued)

Utang Bank Jangka Pendek Short-term Bank Loan

Entitas anak (PT Gelora Djaja) Subsidiary (PT Gelora Djaja)

Berdasarkan Perjanjian Kredit No. 089/7880/

KRED/KYO/00 pada tanggal

8 Desember 2000, Perusahaan memperoleh fasilitas kredit lokal (rekening koran) dari PT Bank Central Asia Tbk (BCA). Perjanjian kredit tersebut telah diubah beberapa kali. Perubahan terakhir berdasarkan Perubahan

Perjanjian Kredit No. 0053/PPK/7880/2013

pada tanggal 29 Januari 2013 untuk

memperpanjang jangka waktu fasilitas

pinjaman yang akan jatuh tempo pada tanggal 8 Desember 2013, dengan tingkat bunga efektif yang dibebankan sebesar 10,25% per tahun. Fasilitas kredit tersebut digunakan

untuk modal kerja.Pada tanggal 31 Desember

2012, saldo untuk pinjaman ini sebesar Rp24.867.331.424.

Based on Loan Agreement No. 089/7880/ KRED/KYO/00 dated December 8, 2000, the Company entered into a local credit facility (overdraft) agreement with PT Bank Central Asia Tbk (BCA). The agreement was amended for several times. The latest was based on Amendment of Credit Agreement No. 0053/PPK/7880/2013 dated January 29, 2013, which extends the period of loan until December 8, 2013, with an effective interest rate of 10.25% per annum. This credit facility is used for working capital. As of December 31, 2012, the outstanding loan for this facility amounted to Rp24,867,331,424.

Jaminan atas fasilitas kredit diatas berupa

persediaan tembakau PT Gelora Djaja

(Catatan 8).

The collaterals of the above credit facility are PT Gelora Djaja’s tobacco inventory (Note 8).

Selama periode perjanjian kredit, tanpa persetujuan tertulis dari BCA, PT Gelora Djaja tidak diijinkan melakukan hal-hal berikut, antara lain:

During the period of the loan, PT Gelora Djaja is not allowed to carry out the following activities without written approval from BCA, among others :

- Memperoleh tambahan pinjaman dari

bank atau lembaga keuangan lainnya;

- Obtain an additional loan from other banks and or other financial institution;

- Meminjamkan uang termasuk tetapi tidak

terbatas kepada perusahaan berafiliasi kecuali untuk kegiatan operasional sehari- hari;

- Lending money to other companies include but not limited to afiliated companies except for daily operations;

- Tidak diijinkan melakukan penggabungan,

pengambilalihan, maupun pembubaran;

- Not allowed to do merger, acquisition, and liquidation;

- Mengubah status institusi; - Change institutional status.

- Mengubah susunan pengurus dan

pemegang saham PT Gelora Djaja.

- Change the composition of PT Gelora Djaja’s board of directors, commissioners and shareholders.

Manajemen PT Gelora Djaja berpendapat ketentuan-ketentuan tersebut diatas sudah

dipenuhi pada tanggal laporan posisi

keuangan konsolidasian.

PT Gelora Djaja’s management is of the opinion that the above negative covenants were complied as of consolidated statements of financial position date.

The original consolidated financial statements included herein are in Indonesian language.

PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN

Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011

(Disajikan dalam Rupiah, kecuali Dinyatakan Lain)

PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Years Ended December 31, 2012 and 2011 (Expressed in Rupiah, unless Otherwise Stated)

16. PERPAJAKAN 16. TAXATION

a. Pajak Dibayar dimuka a. Prepaid Taxes

2012 2011

Pajak pertambahan nilai: Value - added taxes: Masukan 16.157.168.103 9.632.349.741 Input Pita cukai 14.545.234.832 9.469.923.116 Excise duty ribbons

Total 30.702.402.935 19.102.272.857 Total

b. Utang Pajak b. Taxes Payable

2012 2011

Pajak penghasilan: Income taxes:

Pasal 4 (2) Final 157.232.780 49.766.676 Article 4 (2) - Final Pasal 21 995.185.527 483.937.728 Tax article 21 Pasal 22 234.689.668 220.600.892 Tax article 22 Pasal 23 729.986.620 72.526.912 Tax article 23 Pasal 25 668.065.868 838.324.463 Tax article 25

Pasal 26 821.076.302 - Tax article 26

Pasal 29 11.059.268.772 8.488.095.452 Tax article 29 Pajak pertambahan nilai 20.117.554.359 14.208.938.407 Value-added tax

Total 34.783.059.896 24.362.190.530 Total

c. Beban (Manfaat) Pajak Penghasilan c. Income Tax Expense (Benefit)

Beban (manfaat) pajak Perusahaan dan Entitas Anak terdiri dari:

Tax expense (benefit) of the Company and Subsidiaries are as follows:

2012 2011

Perusahaan The Company

Kini 2.208.490.750 4.031.781.250 Current Tangguhan 182.545.838 117.808.710 Deferred

2.391.036.588 4.149.589.960

Entitas Anak Subsidiaries

Kini 25.119.946.250 16.548.075.750 Current Tangguhan 764.691.799 (1.548.340.372) Deferred 25.884.638.049 14.999.735.378 Kini 27.328.437.000 20.579.857.000 Current Tangguhan 947.237.637 (1.430.531.662) Deferred

Beban Pajak Penghasilan - Neto 28.275.674.637 19.149.325.338 Income Tax Expense - Net

The original consolidated financial statements included herein are in Indonesian language.

PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN

Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011

(Disajikan dalam Rupiah, kecuali Dinyatakan Lain)

PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Years Ended December 31, 2012 and 2011 (Expressed in Rupiah, unless Otherwise Stated)

16. PERPAJAKAN (lanjutan) 16. TAXATION (continued)

d. Pajak Kini d. Current Tax

Rekonsiliasi antara laba sebelum beban (manfaat) pajak penghasilan menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut:

The reconciliation between income before income tax expense (benefit) as shown in the consolidated statements of comprehensive income and taxable income is as follows:

2012 2011

Laba sebelum beban (manfaat) Income before income tax pajak penghasilan menurut expense (benefit) laporan laba rugi per consolidated statements komprehensif konsolidasian 105.577.458.190 148.686.490.896 of comprehensive income Laba sebelum beban (manfaat) Income before tax expense (benefit) pajak entitas anak (101.292.310.324) (130.599.020.565) of subsidiaries Eliminasi transaksi dengan Elimination of transactions with entitas anak 5.399.520.659 353.585.875 subsidiaries

Laba sebelum beban (manfaat) Income before income tax expense pajak penghasilan Perusahaan 9.684.668.525 18.441.056.206 (benefit) of the Company

Beda temporer Temporary differences

Imbalan kerja karyawan 67.236.895 99.812.000 Employee benefit expense Beban penyusutan (566.939.072) (561.150.964) Depreciation expense Beban dibayar dimuka (230.481.175) (9.895.877) Prepaid expenses

Beda temporer (730.183.352) (471.234.841) Temporary differences

Beda tetap Permanent differences

Hiburan 318.599.566 29.772.620 Entertainment Sumbangan 53.387.000 5.286.943 Donation Gaji, upah dan tunjangan Salary, wages and lain-lain 24.113.478 81.024.353 other allowances Pendapatan bunga (516.621.354) (16.469.117) Interest income

Promosi - 136.220.990 Promotion

Laba penjualan aset tetap setelah Gain on sale of fixed asset dikenakan pajak final - (2.098.160.068) subject to final tax

Lain-lain - 19.628.450 Others

Beda tetap - neto (120.521.310) (1.842.695.829) Permanent differences - net

Laba kena pajak 8.833.963.863 16.127.125.536 Taxable income

Laba kena pajak (pembulatan) 8.833.963.000 16.127.125.000 Taxable income(rounded)

Beban pajak kini - Perusahaan 2.208.490.750 4.031.781.250 Current tax expense -the Company

Pajak penghasilan dibayar dimuka Prepayments of income taxes Pajak penghasilan pasal 22 (518.257.250) (1.354.207.200) Income tax article 22 Pajak penghasilan pasal 23 (10.000.000) - Income tax article 23 Pajak penghasilan pasal 25 (2.635.208.349) (1.987.878.276) Income tax article 25

(3.163.465.599) (3.342.085.476)

Tagihan pajak

penghasilan (Catatan 12) Claim for tax refund (Note 12)

Perusahaan (954.974.849) - The Company

Utang pajak penghasilan badan Corporate incometax payables

Perusahaan - 689.695.774 The Company Entitas Anak 11.059.268.772 7.798.399.678 Subsidiaries

Total 11.059.268.772 8.488.095.452 Total

The original consolidated financial statements included herein are in Indonesian language.

PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN

Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011

(Disajikan dalam Rupiah, kecuali Dinyatakan Lain)

PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Years Ended December 31, 2012 and 2011 (Expressed in Rupiah, unless Otherwise Stated)

16. PERPAJAKAN (lanjutan) 16. TAXATION (continued)

d. Pajak Kini (lanjutan) d. Current Tax (continued)

Laba kena pajak Perusahaan untuk tahun fiskal 2012 dan 2011 hasil rekonsiliasi, seperti yang tercantum dalam tabel diatas menjadi dasar dalam pengisian Surat Pemberitahuan Tahunan PPh Badan yang disampaikan ke Kantor Pajak.

Taxable income of the Company for fiscal years 2012 and 2011 resulting from the reconciliation as shown in the table above will be the basis for filing the Corporate Annual Tax Returns submitted to the Tax Office.

e. Pajak Tangguhan e. Deferred Tax

Pajak tangguhan dihitung berdasarkan

pengaruh dari perbedaan temporer antara jumlah tercatat aset dan liabilitas menurut

laporan posisi keuangan konsolidasian

komersial dengan dasar pengenaan pajak aset dan liabilitas. Rincian dari aset (liabilitas) pajak tangguhan adalah sebagai berikut:

Deferred tax is calculated based on temporary differences between the carrying value of total assets and liabilities recorded according to the commercial consolidated statements of financial positions and tax bases of assets and liabilities. Details of deferred tax assets (liabilities) are as follows:

Dibebankan ke Aset Pajak Laporan Laba Rugi Tangguhan Komprehensif dari Entitas Anak

Saldo Konsolidasian/ yang Dijual/ Saldo Awal Charged to Deferred Tax Asset Akhir 31 Des. 2011/ Consolidated of the Sold 31 Des. 2012/

Beginning Statements of Subsidiary Ending Balance Comprehensive (PT Putri Gelora Balance Dec. 31, 2011 Income Jaya) Dec 31, 2012

Perusahaan The Company

Aset tetap 565.363.477 (141.734.768) - 423.628.709 Fixed assets

Liabilitas imbalan kerja 42.279.750 16.809.224 - 59.088.974 Employee benefit liability

Beban dibayar dimuka (10.279.648) (57.620.294) - (67.899.942) Prepaid expenses

Entitas Anak Subsidiaries

Liabilitas imbalan kerja 5.009.597.250 820.006.214 (351.333.750) 5.478.269.714 Employee benefit liability

Aset tetap (1.397.399.082) (1.401.635.846) (34.271.375) (2.833.306.303) Fixed assets

Beban dibayar dimuka (1.198.762.940) (183.062.167) - (1.381.825.107) Prepaid expenses

Aset Pajak Tangguhan - Neto 3.010.798.807 (947.237.637) (385.605.125) 1.677.956.045 Deferred Tax Assets - Net

Dibebankan ke Laporan Laba Rugi Komprehensif

Saldo Konsolidasian/ Saldo Awal Charged to Akhir 31 Des. 2010/ Consolidated 31 Des. 2011/

Beginning Statements of Ending

Balance Comprehensive Balance

Dec. 31, 2010 Income Dec. 31, 2011

Perusahaan The Company

Aset tetap 705.651.218 (140.287.741) 565.363.477 Fixed assets

Liabilitas imbalan kerja 17.326.750 24.953.000 42.279.750 Employee benefit liability

Beban dibayar dimuka (7.805.679) (2.473.969) (10.279.648) Prepaid expenses

Entitas Anak Subsidiaries

Liabilitas imbalan kerja 3.611.712.000 1.397.885.250 5.009.597.250 Employee benefit liability

Aset tetap (1.375.987.234) (21.411.848) (1.397.399.082) Fixed assets

Beban dibayar dimuka (1.370.629.910) 171.866.970 (1.198.762.940) Prepaid expenses

Aset Pajak Tangguhan - Neto 1.580.267.145 1.430.531.662 3.010.798.807 Deferred Tax Assets - Net

Manajemen Grup berpendapat bahwa aset pajak tangguhan tersebut dapat digunakan seluruhnya terhadap penghasilan kena pajak di masa yang akan datang.

Management of the Group is of the opinion that the above deferred tax assets may be utilized against taxable profit in the future.

The original consolidated financial statements included herein are in Indonesian language.

PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN

Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011

(Disajikan dalam Rupiah, kecuali Dinyatakan Lain)

PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Years Ended December 31, 2012 and 2011 (Expressed in Rupiah, unless Otherwise Stated)

16. PERPAJAKAN (lanjutan) 16. TAXATION (continued)

e. Pajak Tangguhan (lanjutan) e. Deferred Tax (continued)

Pada tanggal 31 Desember 2012 dan 2011, Grup tidak mengakui aset pajak tangguhan masing-masing sebesar Rp370.272.796 dan Rp299.038.292 yang berasal dari akumulasi rugi fiskal PT Galan Gelora Djaja, entitas anak, masing-masing sebesar Rp1.481.091.182 dan Rp1.196.153.169 karena manajemen Grup berkeyakinan aset pajak tangguhan tersebut tidak akan dapat digunakan.

As of December 31, 2012 and 2011, no deferred tax asset amounting to Rp370,272,796 and Rp299,038,292, respectively, is provided for tax loss carry forward from PT Galan Gelora Djaja, a subsidiary, amounting to Rp1,481,091,182 and Rp1,196,153,169, respectively, since the Group expects that deferred tax asset will not be utilized.

Rekonsiliasi antara beban (manfaat) pajak

penghasilan yang dihitung dengan

menggunakan tarif pajak yang berlaku dari laba sebelum beban (manfaat) pajak penghasilan seperti yang dilaporkan pada laporan laba rugi komprehensif konsolidasian adalah sebagai berikut:

The reconciliation between the income tax expense (benefit) calculated by applying the applicable tax rate on the income before tax expense (benefit) as shown in the consolidated statements of comprehensive income is as follows:

2012 2011

Laba sebelum beban (manfaat) Income before income tax expense pajak penghasilan Perusahaan 9.684.668.525 18.441.056.206 (benefit) of the Company

Pajak dihitung pada tarif Tax calculated based pajak yang berlaku 2.421.167.131 4.610.264.052 on applicable tax rate Pengaruh pajak atas Tax effect of the Company’s beda tetap Perusahaan (30.130.543) (460.674.092) permanent differences

Total Beban Pajak Penghasilan Total Income Tax Expense Perusahaan 2.391.036.588 4.149.589.960 of the Company Total Beban Pajak Penghasilan Total Income Tax Expense Entitas Anak 25.884.638.049 14.999.735.378 of the Subsidiaries

Total Beban Pajak Penghasilan Total Income Tax Expense

Konsolidasian 28.275.674.637 19.149.325.338 Consolidation

The original consolidated financial statements included herein are in Indonesian language.

PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN

Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011

(Disajikan dalam Rupiah, kecuali Dinyatakan Lain)

PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Years Ended December 31, 2012 and 2011 (Expressed in Rupiah, unless Otherwise Stated)

17. LIABILITAS YANG MASIH HARUS DIBAYAR 17. ACCRUED LIABILITIES

Akun ini terdiri dari: This account consists of:

2012 2011

Bunga 1.331.557.409 1.099.337.888 Interests

Upah dan pesangon 1.003.134.468 935.618.533 Wages and severance

Asuransi 903.623.893 390.657.023 Insurance

Jasa tenaga ahli 758.829.000 1.322.760.000 Professional fee

Utilitas 518.040.133 405.754.668 Utilities

Ekspedisi 445.287.095 344.760.626 Expeditions Pemeliharaan aset 254.647.320 671.444.764 Assets maintenance

Promosi 14.818.570 181.054.999 Promotion

Lain-lain (masing-masing kurang Others (each below dari Rp100 juta) 1.082.594.724 554.450.067 Rp100 million)

Total 6.312.532.612 5.905.838.568 Total

18. UANG MUKA PELANGGAN 18. ADVANCES FROM CUSTOMERS

Akun ini merupakan pembayaran uang muka dari pelanggan masing-masing sebesar Rp36.000 dan Rp423.500 pada tanggal 31 Desember 2012 dan 2011.

This account pertains to advance payments made by customers amounting to Rp36,000 and Rp423,500 as of December 31, 2012 and 2011, respectively.

19. UTANG PEMBIAYAAN KONSUMEN 19. CONSUMER FINANCING PAYABLES

Grup memperoleh fasilitas pembiayaan untuk pembelian kendaraan dari PT Bank Panin Tbk, PT Bank Ganesha, PT Dipo Star Finance, PT ITC Auto Multi Finance dan PT BCA Finance. Rincian adalah sebagai berikut :

The Group have consumer financing payable agreements for vehicles with PT Bank Panin Tbk, PT Bank Ganesha, PT Dipo Star Finance, PT ITC Auto Multi Finance and PT BCA Finance. Details are as follows: 2012 2011 Tahun 2012 - 5.184.214.489 Year 2012 Tahun 2013 3.798.343.673 1.454.577.862 Year 2013 Tahun 2014 1.468.124.061 - Year 2014

Total pembayaran minimum 5.266.467.734 6.638.792.351 Total minimum payment

Dikurangi beban bunga Less unrecognized interest yang belum diakui 431.055.017 564.643.697 expense

Total utang pembiayaan konsumen 4.835.412.717 6.074.148.654 Total consumer financing payables

Bagian utang pembiayaan

konsumen yang jatuh tempo Current maturities of long-term dalam satu tahun 3.478.408.269 2.828.603.016 consumer financing payables

Utang pembiayaan konsumen

setelah dikurangi bagian yang Consumer financing payables -

jatuh tempo dalam satu tahun 1.357.004.448 3.245.545.638 net of current maturities

The original consolidated financial statements included herein are in Indonesian language.

PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN

Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011

(Disajikan dalam Rupiah, kecuali Dinyatakan Lain)

PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Years Ended December 31, 2012 and 2011 (Expressed in Rupiah, unless Otherwise Stated)

20. LIABILITAS IMBALAN KERJA 20. EMPLOYEE BENEFITS LIABILITY

Program Manfaat Karyawan Employee Benefits Program

Grup menghitung dan membukukan beban

imbalan kerja berdasarkan Undang-undang

Ketenagakerjaan No. 13 Tahun 2003. Liabilitas imbalan kerja pada tanggal 31 Desember 2012 dihitung oleh PT Jasa Aktuaria JAPA, aktuaris

independen dalam laporannya tertanggal

8 Maret 2013. Liabilitas imbalan kerja pada tanggal 31 Desember 2011 dihitung oleh PT Sentra Jasa Aktuaria dalam laporannya tertanggal 1 Juni 2012.

The Group calculated and recorded the employee benefits expense based on Labor Law No. 13 Year 2003. The employee benefits liability as of December 31, 2012 is calculated by PT Jasa Aktuaria JAPA, an independent actuary, in its report dated March 8, 2013. The employee benefits liability as of December 31, 2011 are calculated by PT Sentra Jasa Aktuaria in its report dated June 1, 2012.

Asumsi aktuaria yang digunakan dalam

menentukan beban dan liabilitas imbalan kerja adalah sebagai berikut:

Actuarial assumptions used in determining the employee benefits expense and liability are as follows:

Usia Pensiun Normal 50 Tahun untuk Wanita/Years for Female Normal Pension Age 55 Tahun untuk Pria/Years for Male

Tingkat Diskonto 6% (2011:7%) Discount Rate

Estimasi Kenaikan Estimated Future

Gaji di Masa Datang 6% Salary Increase

Tabel Mortalita Tabel Mortalita Indonesia/IndonesianMortalityTable (TMI’2) MortalityTable Tingkat Cacat 10% dari Tabel Mortalita/of Mortality Table Disability Rate Tingkat Pengunduran Diri 1-29 tahun/years old : 6% Resignation Rate

menurun secara linear dari 6% hingga 0%/ linearly decreased from 6% to 0% Di atas 52 tahun/years old : 0%

Metode Projected Unit Credit Method

Liabilitas imbalan kerja adalah sebagai berikut : Employee benefits liability recognized are as

follows:

2012 2011

Present value of employee

Nilai kini liabilitas imbalan kerja 43.495.509.479 28.246.209.000 benefits liability Kerugian aktuaria yang belum

diakui (21.144.969.730) (7.761.228.000) Unrecognized actuarial losses Biaya jasa lalu yang belum diakui (201.105.000) (277.473.000) Unrecognized past service cost

Total 22.149.434.749 20.207.508.000 Total

Mutasi liabilitas imbalan kerja di laporan posisi keuangan konsolidasian adalah sebagai berikut:

Movement of employee benefits liability in the consolidated statements of financial position is as follows:

2012 2011

Balance at the beginning of

Saldo awal tahun 20.207.508.000 14.516.155.000 the year Liabilitas imbalan kerja dari Employee benefits liability entitas anak yang dijual (1.405.335.000) - of thesold subsidiary Beban imbalan kerja tahun Current year employee berjalan 6.246.926.009 6.346.734.000 benefit expense Pembayaran imbalan kerja tahun Current year employee berjalan (2.899.664.260) (655.381.000) benefit payments

Saldo Akhir Tahun 22.149.434.749 20.207.508.000 Balance at End of the Year

The original consolidated financial statements included herein are in Indonesian language.

PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK

CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN

Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011

(Disajikan dalam Rupiah, kecuali Dinyatakan Lain)

PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Years Ended December 31, 2012 and 2011 (Expressed in Rupiah, unless Otherwise Stated)

20. LIABILITAS IMBALAN KERJA (lanjutan) 20. EMPLOYEE BENEFITS LIABILITY (continued)

Program Manfaat Karyawan (lanjutan) Employee Benefits Program (continued)

Perubahan atas nilai kini liabilitas imbalan pasti sebagai berikut:

Changes in the present value of defined benefit obligation are as follows:

2012 2011

Saldo awal tahun 28.246.209.000 17.545.980.000 Balance at the beginning of the year Liabilitas imbalan pasti dari Defined benefit obligation of the

entitas anak yang dijual (1.884.387.000) - sold subsidiary Beban jasa kini 4.083.833.802 4.665.339.000 Current service cost Pembayaran manfaat (2.899.664.260) (655.381.000) Benefits paid Beban bunga 1.845.327.540 1.579.138.000 Interest cost Kerugian aktuarial 14.104.190.397 5.111.133.000 Actuarial losses

Total 43.495.509.479 28.246.209.000 Total

Rincian beban imbalan kerja periode berjalan adalah sebagai berikut:

The details of employee benefits expense are as follows:

2012 2011

Beban jasa kini 4.083.833.802 4.665.339.000 Current service cost Beban bunga 1.845.327.540 1.579.138.000 Interest cost Amortisasi biaya jasa lalu 14.708.000 213.589.000 Amortization of past service cost Dampak kurtailmen - (139.803.000) Effect of curtailment Amortisasi laba aktuarial 303.056.667 28.471.000 Amortization of actuarial gain

Neto 6.246.926.009 6.346.734.000 Net

Jumlah yang terkait dengan liabilitas imbalan kerja adalah sebagai berikut:

The amounts relating to the employee benefits liabilities are as follows:

2012 2011 2010 2009 2008

Kewajiban imbalan pasti 43.495.509.479 28.246.209.000 17.545.980.000 11.383.070.000 8.488.043.000 Defined benefit obligation

Defisit 43.495.509.479 28.246.209.000 17.545.980.000 11.383.070.000 8.488.043.000 Deficit

Penyesuaian atas liabilitas Experienced adjustments on

imbalan pasti 14.104.190.397 5.111.133.000 2.788.594.000 (43.441.000) (109.662.000) defined benefit liabilities

Penyesuaian atas liabilitas imbalan pasti

merupakan keuntungan (kerugian) aktuarial yang berasal dari selisih antara nilai perhitungan liabilitas imbalan pasti dengan hasil realisasinya.

Experience adjustments on employee benefit liabilities represent the actuarial gains (losses) resulting from the differences between realized and calculated values for the defined benefit obligations.

Dalam dokumen AR wismilak 300413 lowres (Halaman 147-162)